Rep. Heath VanNatter

Adds an objective factual error to the list of claims of errors that a taxpayer may raise in an appeal of an assessment. Requires a form requesting an appeal of the Indiana board of tax review to include a line for a petitioner to state that the action is based on a correction of objective factual error appeal. Provides that the county assessor or township assessor making the assessment has the burden of proof in an appeal concerning the correction of an objective factual error in an appeal before the Indiana board of tax review.

Adds a rebuttable presumption in child custody proceedings that: (1) joint physical custody is in the best interests of the child; and (2) equal parenting time is in the best interests of the child. Provides that the default joint physical custody or parenting time schedule is to alternate weekly physical custody of the child, unless the parents submit an alternative schedule that is approved by the court.

Provides that the governor shall not limit the operation of a business, industry, or religious organization as long as the business, industry, or religious organization is following standard safety procedures and guidelines when making, amending, and rescinding the necessary orders, rules, and regulations in the event of a disaster or emergency beyond local control. Provides that: (1) the initial state of disaster emergency may not continue longer than 30 days following the initial date of the declaration; and (2) a state of disaster emergency may not be renewed or extended by the governor without the approval of the general assembly. Provides that if the governor calls a special session, the special session shall be limited only to consideration of the purpose for which the initial state of disaster emergency was declared. Provides that if a local emergency is declared, a political subdivision may not limit the operation of a business, industry, or religious organization as long as the business, industry, or religious organization is following standard safety procedures and guidelines. Provides that an emergency order or emergency action longer than seven days that is issued by a county health officer or municipal health officer must be approved by the executive of a unit that has an established health department. Provides that any extensions of an emergency order or emergency action issued by a county health officer or a municipal health officer must be approved by the executive of a unit every 30 days. Repeals the provision giving local health officers the authority to order churches closed when considered necessary by the local health officers to prevent and stop epidemics. Provides that a public health authority shall not limit the operation of a business, industry, or religious organization in the event of a quarantine as long as the business, industry, or religious organization is following standard safety procedures and guidelines. Makes conforming changes.

Provides that if a court in a paternity or child custody proceeding does not award joint legal custody or joint physical custody of a child, the court shall enter findings of fact and conclusions of law citing clear and convincing evidence that awarding joint legal custody or joint physical custody is unreasonable and not in the best interest of the child. Provides for a court in a proceeding to modify custody to consider any substantial changes in the facts underlying a previous court decision not to award joint legal custody or joint physical custody. Provides that in allocating parenting time, there is a rebuttable presumption that it is in the best interests of the child for parenting time to be allocated equally or nearly equally between the child's custodial parent and the child's noncustodial parent. Provides that a finding by the court that a history of child abuse or neglect exists with respect to the child is sufficient to rebut the presumption.

Decriminalizes possession of two ounces or less of marijuana.

Eliminates the assessed value cap that applies to the property tax deduction for a veteran who: (1) has a total disability; or (2) is at least 62 years of age and has at least a 10% disability.

Repeals the law that requires a person to obtain a license to carry a handgun in Indiana. Specifies that certain persons who are not otherwise prohibited from carrying or possessing a handgun are not required to obtain or possess a license or permit from the state to carry a handgun in Indiana. Prohibits certain individuals from knowingly or intentionally carrying a handgun. Creates the crime of "unlawful carrying of a handgun". Provides that a prohibited person who knowingly or intentionally carries a handgun commits a Class A misdemeanor. Specifies that the unlawful carrying of a handgun is a Level 4 felony when a person: (1) is less than 23 years of age; and (2) has an adjudication as a delinquent child for an act described by IC 35-47-4-5 (unlawful possession of a firearm by a serious violent felon). Allows a resident of Indiana who wishes to carry a firearm in another state under a reciprocity agreement entered into by Indiana and the other state to obtain from the superintendent of the state police department a reciprocity license. Requires law enforcement agencies to make use of certain data bases when issuing reciprocity licenses. Makes conforming amendments.

Provides that a candidate for the certified public accountant examination (exam) may not apply for or take the exam prior to meeting certain education requirements. Provides an exception to the application restriction if a candidate applies up to 60 days prior to the candidate's completion of the education requirements. Provides the Indiana board of accountancy (board) may cancel an exam score if a candidate fails to meet certain requirements. Provides that a candidate must attain a grade of at least 75 on the exam. Provides that a candidate may take the required exam sections individually and in any order and that credit for a passed section shall be valid for 18 months. Provides that a candidate must pass all exam sections within a rolling 18 month period and if a candidate does not do so, credit for any section passed outside of the rolling 18 month period expires and the exam section must be retaken. Provides that a candidate shall retain credit for exam sections passed as a candidate of another state if applicable. Provides that a candidate is considered to have passed the exam once the candidate simultaneously holds credit for each passed section. Provides that the board may extend a term of credit validity under certain circumstances. Provides that the board shall notify eligible candidates of the time, place, and procedures for the exam, or that a candidate shall independently contact the board, the board's designee, or a test center operator to schedule the time, place, and procedures for the exam at an approved site. Provides that these requirements expire on July 1, 2021. Requires the agency to adopt rules to implement the provisions in the bill. Voids certain sections of the Indiana Administrative Code.

Increases, from $150,000 to $225,000, the special death benefit for certain public safety officers, certain motor carrier inspectors, certain special police employees, members of the 1925 police pension fund, the 1937 firefighters' pension fund, the 1953 police pension fund, and the 1977 police officers' and firefighters' pension and disability fund who die in the line of duty after June 30, 2020. Provides that the board shall determine contributions and contribution rates for individual employers or for a group of employers necessary to adequately maintain the special death benefit fund. Provides that, for certain police officers, firefighters, and emergency medical services providers, the cost of the coverage is in addition to the contribution determined by the board.

Provides that if a public safety officer enters a deferred retirement option plan (DROP) for the public safety officer's respective pension plan and the public safety officer dies before the public safety officer's DROP exit date, the benefit options for the public safety officer's survivors are made similar, as applicable, to the DROP disability benefit options in: (1) the DROP applicable to the state excise police, gaming agent, gaming control officer, and conservation enforcement officers' retirement plan; and (2) the DROP applicable to the 1925 police pension fund, the 1937 firefighters' pension fund, the 1953 police pension fund (Indianapolis), and the 1977 police officers' and firefighters' pension and disability fund.